KRISHNADEF2024-10-012025-03-31KRISHNADEF2025-03-31KRISHNADEF2024-03-31KRISHNADEF2024-04-012025-03-31KRISHNADEF2024-10-012025-03-31in-capmkt:OtherExpenses1MemberKRISHNADEF2024-10-012025-03-31in-capmkt:OtherExpenses2MemberKRISHNADEF2024-04-012025-03-31in-capmkt:OtherExpenses1MemberKRISHNADEF2024-04-012025-03-31in-capmkt:OtherExpenses2MemberKRISHNADEF2024-10-012025-03-31in-capmkt:ReportableSegments1MemberKRISHNADEF2024-10-012025-03-31in-capmkt:ReportableSegments2MemberKRISHNADEF2024-04-012025-03-31in-capmkt:ReportableSegments1MemberKRISHNADEF2024-04-012025-03-31in-capmkt:ReportableSegments2MemberKRISHNADEF2024-10-012025-03-31in-capmkt:ReportableSegments1MemberKRISHNADEF2024-10-012025-03-31in-capmkt:ReportableSegments2MemberKRISHNADEF2024-04-012025-03-31in-capmkt:ReportableSegments1MemberKRISHNADEF2024-04-012025-03-31in-capmkt:ReportableSegments2MemberKRISHNADEF2024-10-012025-03-31in-capmkt:ReportableSegments1MemberKRISHNADEF2025-03-31in-capmkt:ReportableSegments1MemberKRISHNADEF2024-10-012025-03-31in-capmkt:ReportableSegments2MemberKRISHNADEF2025-03-31in-capmkt:ReportableSegments2MemberKRISHNADEF2024-10-012025-03-31in-capmkt:ReportableSegments1MemberKRISHNADEF2025-03-31in-capmkt:ReportableSegments1MemberKRISHNADEF2024-10-012025-03-31in-capmkt:ReportableSegments2MemberKRISHNADEF2025-03-31in-capmkt:ReportableSegments2MemberKRISHNADEF2024-10-012025-03-31AuditorDomain1KRISHNADEF2025-03-31Statement1KRISHNADEF2024-10-012025-03-31Statement1KRISHNADEF2025-03-31Statement2KRISHNADEF2024-10-012025-03-31Statement2iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000KRISHNADEFNOTLISTEDINE0J5601015Krishna Defence and Allied Industries LimitedSMEEquity2024-04-012025-03-312025-05-202025-05-14INRLakhsHalf YearlyYearlyMulti segment2025-05-2015:00:002025-05-2018:30:00trueCash Flow IndirectDeclaration of unmodified opinionfalsefalseNANAfalsetrue2025-03-25 https://krishnaallied.com/wp-content/uploads/2022/03/09_Policy-on-Related-Party-Transaction.pdftrue2falseNot Applicable <BR> Company has RPT but the reporting thereof is not applicable as on 31.03.2025. <BR> The Company has not raised funds during the quarter but we have selected 2 to enable reporting of earlier periods which is in line with the PDF of Statemetn of Deviation Submitted by the Company.2024-10-012025-03-31AuditedStandalone10082390001153900010197780005748640002607000-13663800094422000443500014907000311255000865852000153926000015392600001539260004047700020500040682000113244000000113244000113244000140590000108.067.80.00080.53950.53951 The above standalone results for year ended 31st March, 2025 have been audited and recommended by Audit Committee and approved by the Board of Directors at their meeting held on 20th May 2025 <BR> <BR> 2 The figures for the corresponding previous periods have been regrouped/ reclassified wherever considered necessary to confirm to the figures rep-resented in the current period. <BR> <BR> 3 The activities of the Company relate to two segments i.e. 1 Dairy & Kitchen equipment & 2 Defence Product Refer Annexure 1 <BR> <BR> 4 The company has acquired additional 2,500 equity shares at a price of Rs. 19,000 each of Waveoptix Defence Solutions Private Limited WDSPL on account of conversion of loan given amounting to Rs. 475.00 Lakhs as on 25th March, 2025. On such acquition , the company has Investment of 40percent equity share capital of WDSPL. <BR> <BR> 5 Out of the 12,14,000 equity share warrants, during the year the company has converted 3,54,000 No. of equity share warrants into the 3,54,000 Equity shares. The remaining 8,60,000 No. of Equity share warrants shall be converted to the Equity shares on receipt of the Balance amount to-wards Share Warrants. <BR> <BR> 6 The company has obtained approval for the Krishna Defence and Allied Industries Limited Stock Option Scheme 1 ESOP 1 for 3,00,000 stock options from the Board of Directors through a resolution passed in the Board Meeting held on 5th July 2024. Subsequently, the ESOP 1 scheme was further approved by a special resolution passed in the Annual Gen-eral Meeting held on 13th August 2024. Additionally, the scheme received in-principle approval from the National Stock Exchange NSE as on 17th October 2024. Further, the company granted 63,356 Stock Option to its employees by virtue of grant letter dated 11th, November, 2024. However, employees have accepted the 58,764 stock option at the vesting condi-tions which are outlined in their grant letter. Necessary impact have been considered. Further, the company has not yet granted the 2,36,644 Stock Option to its employees. The options are exercisable at an exercise price of Rs. 304 per share Face Value of Rs.10 per share. Total expenses aris-ing from share-based payment transactions recognized in profit or loss as part of employee benefit expense is Rs. 60.41 lakhs. <BR> <BR> 7 Pursuant to Section 52 of the Companies Act 2013 Securities Premium account has been utilized against share issue expenses related to Issue management fees, professional fee and other expenses incurred amount-ing to Rs. 75.00 Lakhs related to the preferential issue of equity shares during the year. <BR> <BR> 8 The Board of Directors have recommended and paid Interim Dividend of Rs. 0.5 per Equity Shareni.e. 5percentage for the half year ended on 30th Septem-ber 2024. <BR> <BR> 9 In respect of the year ended 31st March 2025, the Board of Directors has proposed a final dividend of Rs. 0.50 per share i.e . 5 percent be paid on fully paid equity shares. <BR> <BR> 10 The company had received proceeds of Rs. 4,943.12 Lakhs from the preferential issue made as on 01st February, 2024. In the current year, the company had utilized the above amount for meeting its working capital requirement and for Capital Expenditure requirement as per the objects mentioned in the Extra ordinary General Meeting Notice dated on 13th December, 2023. Further, the company had received Rs. 371.70 Lakhs as on 25th May, 2024 from the promoter group constituting total 3,54,000 securities towards the balance consideration and the same has been uti-lised for meeting its working capital requirement and for Capital Expendi-ture requirement as per the objects mentioned in the Extra ordinary Gen-eral Meeting Notice dated on January 03, 2023. The proceeds of the issue were fully utilized and hence there are no fund which are unutilized as on March 31, 2025 out of the fund received on 25th May, 2024. <BR> <BR> 11 The statement of standalone financial results includes the result for the half year ended March 31, 2025, being the balancing figures between the audited figures in respect of full financial year ended March 31,2025 and published unaudited year to date figures up to the half year of the current financial year, which were subjected to a limited review, as required under the listings regulations <BR> 2024-04-012025-03-31AuditedStandalone1948661000287810001977442000114416400037120000-20199300017056700087260002660700049567800016808690002965730000296573000029657300077892000-5700007732200021925100000021925100021925100014059000010110622800015.6515.170.00080.17510.4497Job Work & Labour Changes167366000Other expenses143889000Job Work & Labour Changes232918000Other expenses26276000014059000011062280006536000013121780000000003868000386800094497000290570005117300080230000120143000186290003134990001629545000219681000000164740000236155000525940006830000122110005697500035861800007242070001894040003342000223537000126963000347400012709270001629545000Dairy & Kitchen equipment's segment37255000Defence Products970984000Dairy & Kitchen equipment's segment90336000Defence Products18583250001008239000194866100010082390001948661000Dairy & Kitchen equipment's segment2363000Defence Products190276000Dairy & Kitchen equipment's segment4627000Defence Products356855000192639000361482000003871400064909000153925000296573000Dairy & Kitchen equipment's segment87161000Defence Products121167900012988400003307050001629545000Dairy & Kitchen equipment's segment15690000Defence Products1900250002057150001116520003173670007428000266070000006041000-2425500011250003175000020121000-39938300067388000-66232000-51712000947600002366000-352813000-332692000-36119000000776120000-11373100000-1137310000475000000499200000001349000125423000000215600000002393300001814940000504210000050421000296700000011848000116480007025000716100000156840000015684000-476260000-47626000509680003342000AuditedtrueCNK & Associates LLPtrue2027-07-31Preferential Issues2024-02-014943100002025-03-31falsefalseWe confirm that there is no deviation and variation in the use of proceeds of the fund from the objects as mentioned in the Extra Ordinary General Meeting Notice dated on 13th December, 2023. The proceeds of the issue were fully utilized and hence there is no fund which is unutilized till 31st March, 2025Ankur Ashwin ShahManaging DirectorHalol2025-05-20Preferential Issues2024-05-25317000002025-03-31falsefalseWe confirm that there is no deviation and variation in the use of proceeds of the fund from the objects as mentioned in the Extra Ordinary General Meeting Notice dated on 13th December, 2023. The proceeds of the issue were fully utilized and hence there is no fund which is unutilized till 31st March, 2025